Research On Accounting Measurement Paradigm"Revolution"

Accounting measurement is the core content of accounting theory and method. For a long period, the historical cost accounting measurement model for its characteristics such as reliability, verifiability and become the only choice in the field of accounting measurement. However, since the1970s, especially in the90s, under the background of global economic integration, accounting environment changes unceasingly, the historical cost accounting measurement model is difficult to meet the diversified demands of the accounting information users for accounting information, and the proliferation of derivative financial tools to put forward the challenge, its dominance has been moved. Then, the paradigm of fair value accounting measurement is comes. It can meet the accounting information users for the diversification of accounting information and the need of derivative financial instruments, has received the widespread attention and favor. However, with the outbreak of the global financial crisis in2008, fair value accounting measurement model and exposed the inherent defects, in turn, the historical cost accounting measurement model and to get people’s attention. So, in the field of accounting, there is controversy. Some in favor of historical cost accounting measurement model, some advocates of fair value accounting measurement model, some argue that both co-exist. Academic circles at home and abroad, according to accounting paradigm, on the basis of Kuhn’s paradigm theory, thought, from the historical cost accounting measurement model to fair value accounting measurement model is a paradigm revolution. So, it is necessary from the height of the philosophy of science, especially of Kuhn’s paradigm theory to examine this so-called paradigm revolution. In fact, science philosophy research object are sciences, accounting is a science, therefore, through the philosophy of science, can reflect on accounting. Academics from the science theory especially the historicist scientific philosophy, especially the Kuhn paradigm theory, puts forward the accounting paradigm, and puts forward the accounting measurement model. So, can from Kuhn’s paradigm theory to concrete analysis from the historical cost accounting to fair value accounting measurement paradigm measurement paradigm shift is a paradigm revolution, actually is a what kind of revolution. Kuhn believes that paradigm revolution standard is:new paradigm completely overthrown and replace the old paradigm. Due to historical cost accounting measurement model and fair value accounting measurement model has the advantages and disadvantages, the domestic and foreign accounting paradigm movements is dominant, the fair value accounting measurement model and fair value accounting measurement model and not a good advantages of historical cost accounting measurement model, so there is no fair value accounting measurement paradigm instead of historical cost accounting measurement model in the future, to complete a revolution paradigm. In accordance with the standards of Kuhn revolution, from historical cost accounting to fair value accounting measurement paradigm shift is not a paradigm revolution, but a paradigm on the eve of the revolution. If the historical cost measurement model to the fair value measurement model of the shift as a qualitative change, so, now the facts show that the qualitative change is not yet complete, so, from the historical cost measurement model to the fair value measurement model transformation can be regarded as quantitative change, is the partly qualitative change in the process of the total quantity.The frameworks of this paper are as follows:the first chapter is introduction. Put forward the academic thought from historical cost accounting measurement model and to fair value accounting measurement model of transition is a revolution paradigm debate question, then, put forward to solve this problem based on-measure of Kuhn’s paradigm revolution, finally solved the problem, the conclusion is obtained.The second chapter is the evaluation of historical cost accounting measurement paradigm. This part is mainly about the advantages and disadvantages of historical cost accounting measurement paradigm in-depth analysis.The third chapter is the analysis of fair value accounting measurement model. This part is mainly about the advantages and disadvantages of fair value accounting measurement paradigm for further discussion.Chapter four for the analysis of the trend of accounting measurement paradigm, namely with fair value accounting measurement model is given priority to, the historical cost accounting measurement paradigm is complementary. This part mainly accounting paradigm trend both at home and abroad are analyzed, and then analysis the trend of accounting measurement paradigm. The fifth chapter is on the historical cost accounting measurement model to fair value accounting measurement model of paradigm "revolution" to make a decision. From historical cost accounting to fair value accounting measurement paradigm measurement paradigm shift is not a paradigm revolution, on the eve of the revolution, but the paradigm is the partly qualitative change in the process of the total quantity.Chapter six for the accounting measurement model in China’s present situation, causes and countermeasures.The seventh chapter is the conclusion. This section summarizes accounting paradigm "revolution".The characteristics of this study:reflection of accountancy in scientific philosophy, especially to reflect accounting paradigm with Kuhn’s paradigm theory, especially the accounting measurement paradigm. Specifically, applying the idea of Kuhn’s paradigm revolution, solved from historical cost accounting to fair value accounting measurement paradigm measurement problem paradigm shift is a paradigm revolution, then overcome the accounting predicament and way out of this difficult problem to solve.